2007 (3) TMI 42 - AT - Central Excise

Cenvat/Modvat Revenue contended that the appellant goods(Jointing sheets) not eligible for credit Held appellant entitle for credit on jointing sheets

Summary

The Appellate Tribunal CESTAT, New Delhi heard both sides and reviewed the records. The Revenue appealed against the admissibility of Cenvat credit on jointing sheets. The impugned order considered the sheets integral to the machines and eligible for credit. The Tribunal agreed with the Commissioner (Appeals) and rejected the Revenue's appeal.